Okla. Stat. tit. 68, § 68-221

A. If any taxpayer shall fail to make any report or return as

required by any state tax law, the Oklahoma Tax Commission, from any

information in its possession or obtainable by it, may determine the

correct amount of tax for the taxable period. If a report or return

has been filed, the Tax Commission shall examine such report or

return and make such audit or investigation as it may deem

necessary. If, in cases where no report or return has been filed,

the Tax Commission determines that there is a tax due for the

taxable period, or if, in cases where a report or return has been

filed, the Tax Commission shall determine that the tax disclosed by

such report or return is less than the tax disclosed by its

examination, it shall in writing propose the assessment of taxes or

additional taxes, as the case may be, and shall mail a copy of the

proposed assessment to the taxpayer at the taxpayer's last-known

address. Proposed assessments made in the name of the "Oklahoma Tax

Commission" by its authorized agents shall be considered as the

action of the Tax Commission.

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B. Any assessment, correction or adjustment made as a result of

an office audit shall be presumed to be the result of an audit of

the report or return only, and such office audit shall not be deemed

a verification of any item in the report or return unless the item

shall have been made the subject of a hearing before the Tax

Commission, and the correctness and amount of such item determined

at such hearing; and such office audit shall not preclude the Tax

Commission from subsequently making further adjustment, correction

or assessment as a result of a field audit of the books and records

of the taxpayer, wherever located, or upon disclosures from any

source other than the return. In cases where no report or return

has been filed, the assessment of the tax on any information

available shall in no event preclude the assessment at any time on

subsequently disclosed information.

C. Within sixty (60) days after the date indicated on the

aforesaid proposed assessment, the taxpayer may file with the Tax

Commission a written protest under oath, signed by the taxpayer or

the taxpayer's duly authorized agent, on such a form as the Tax

Commission may prescribe, setting out therein:

1. A statement of the amount of deficiency as determined by the

Tax Commission, the nature of the tax and the amount thereof in

controversy;

2. A clear and concise assignment of each error alleged to have

been committed by the Tax Commission;

3. The argument and legal authority upon which each assignment

of error is made; provided, that the applicant shall not be bound or

restricted in such hearing, or on appeal, to the arguments and legal

authorities contained and cited in the application;

4. A statement of relief sought by the taxpayer; and

5. A verification by the taxpayer or the taxpayer's duly

authorized agent that the statements and facts contained therein are

true.

D. If in such written protest the taxpayer shall request an

oral hearing, the Tax Commission shall grant such hearing, and

shall, by written notice, advise the taxpayer of a date, which shall

not be less than ten (10) days from the date of mailing of such

written notice, when such taxpayer may appear before the Tax

Commission and present arguments and evidence, oral or written, in

support of the protest. Hearings shall be held as soon as

practicable. In the event an oral hearing is not requested, the Tax

Commission shall proceed without further notice to examine into the

merits of the protest and enter an order in accordance with its

findings. Upon request of any taxpayer and upon proper showing that

the principle of law involved in the assessment of any tax is

already pending before the courts for judicial determination, the

taxpayer, upon agreement to abide by the decision of the court, may
Commission shall proceed without further notice to examine into the

merits of the protest and enter an order in accordance with its

findings. Upon request of any taxpayer and upon proper showing that

the principle of law involved in the assessment of any tax is

already pending before the courts for judicial determination, the

taxpayer, upon agreement to abide by the decision of the court, may

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pay the tax so assessed under protest and such protest shall be

resolved in accordance with the agreement to abide.

E. If the taxpayer fails to file a written protest within the

sixty-day period herein provided for or within the period as

extended by the Tax Commission, or if the taxpayer fails to file the

notice required by Section 226 of this title within thirty (30) days

from the date indicated on the proposed assessment, then the

proposed assessment, without further action of the Tax Commission,

shall become final and absolute. A taxpayer who fails to file a

protest to an assessment of taxes within the time period prescribed

by this section may, within one (1) year of the date the assessment

becomes final, request the Tax Commission to adjust or abate the

assessment if the taxpayer can demonstrate, by a preponderance of

the evidence, that the assessment or some portion thereof is clearly

erroneous. If the Tax Commission determines that the proper showing

has been made, the assessment or portion thereof determined to be

clearly erroneous shall be deemed not to have become final and

absolute. No hearing to adjust or abate a clearly erroneous

assessment may be granted after the Tax Commission's denial of such

a request. An order of the Tax Commission denying a taxpayer's

request to adjust or abate an assessment alleged to be clearly

erroneous is not an appealable order under Section 225 of this

title. No proceeding instituted by the Tax Commission to collect a

tax liability may be stayed because of a request made by a taxpayer

to adjust or abate an assessment alleged to be clearly erroneous.

F. The Tax Commission may in its discretion extend the time for

filing a protest for any period of time not to exceed an additional

ninety (90) days. Any extension granted shall not extend the period

of time within which the notice required by Section 226 of this

title may be filed.

G. Within a reasonable time after the hearing herein provided

for, the Tax Commission shall make and enter an order in writing in

which it shall set forth the disposition made of the protest and a

copy of such order shall forthwith be mailed to the taxpayer. The

order shall contain findings of fact and conclusions of law. After

removing the identity of the taxpayer, the Tax Commission shall make

the order available for public inspection and shall publish those

orders the Tax Commission deems to be of precedential value. The

taxpayer may appeal the order within the time and in the manner

provided for by Section 225 of this title, but in the event the

taxpayer fails to so proceed, the order shall, within thirty (30)

days from the date a certified copy thereof is mailed to the

taxpayer, become final. The provisions of Section 226 of this title

shall not apply where a proposed assessment or an assessment of

taxes has been permitted to become final.

H. In all instances where the proposed assessment or the

assessment of taxes or additional taxes has been permitted to become

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final, a certified copy of the assessment may be filed in the office

of the county clerk of any county in this state, and upon being so

filed, the county clerk shall enter same upon the judgment docket in

the same manner as provided for in connection with judgments of

district courts. When an assessment is so filed and docketed, it

shall have the same force and be subject to the same law as a
final, a certified copy of the assessment may be filed in the office

of the county clerk of any county in this state, and upon being so

filed, the county clerk shall enter same upon the judgment docket in

the same manner as provided for in connection with judgments of

district courts. When an assessment is so filed and docketed, it

shall have the same force and be subject to the same law as a

judgment of the district court, and accordingly it shall constitute

a lien on any real estate of the taxpayer located in the county

wherein filed; and execution may issue and proceedings in aid of

execution may be had the same as on judgments of district courts.

Such lien is hereby released and extinguished upon the payment of

such assessment, or, except as otherwise provided herein, upon the

expiration of ten (10) years after the date upon which the

assessment was filed in the office of the county clerk; provided,

the Tax Commission may, prior to the release and extinguishment of

such lien, refile the assessment one time in the office of the

county clerk. An assessment so refiled shall continue the lien

until payment of the assessment, or upon the expiration of ten (10)

years after the date upon which the assessment was refiled in the

office of the county clerk. The remedies provided in this

subsection shall be in addition to other remedies provided by law.

All active liens evidenced by an assessment filed with a county

clerk's office prior to November 1, 1989, shall be released and

extinguished if the assessment is not refiled prior to November 1,

2001.

I. In order to make more definite the intention of the

Legislature in connection with the applicability or lack of

applicability of the refund provisions of the tax statutes to those

treating with proposed assessments and assessments that have become

final, the Legislature being cognizant of the fact that such intent

has been questioned, it is declared to be the intent of the

Legislature that the refund provisions shall be without application

to taxes where the amount thereof has been determined by an

assessment, other than an assessment designated as an "office

audit", that has become final.

J. Within fifteen (15) days after electronic notification of

the denial of a tax credit authorized by Section 28-101 of Title 70

of the Oklahoma Statutes, a taxpayer may file with the Tax

Commission a written protest under oath, signed by the taxpayer or

the taxpayer’s duly authorized agent, on such a form as the Tax

Commission may prescribe. If the taxpayer fails to file a written

protest within the fifteen-day period, then the denial shall become

final and absolute.

1. If in such timely written protest the taxpayer shall request

an oral hearing, the Tax Commission shall set a date for hearing

upon the protest. The Tax Commission shall, by written notice,

advise the taxpayer of the time and place of the hearing, which

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shall not be less than ten (10) days from the date of mailing of

such written notice, when such taxpayer may appear before the Tax

Commission and present arguments and evidence, oral or written, in

support of the protest.

2. Within sixty (60) days after the written protest is filed,

the Tax Commission shall make and enter an order in writing in which

it shall set forth the disposition made of the protest and a copy of

such order shall forthwith be mailed to the taxpayer. The order

shall contain findings of fact and conclusions of law. The taxpayer

may appeal the order within the time and in the manner provided for

by Section 225 of this title, but in the event the taxpayer fails to

so proceed, the order shall, within thirty (30) days from the date a

certified copy thereof is mailed to the taxpayer, become final.